| 11.878 | Liam BoyceDerry City |  Derry City | Atacant | 35 | 25 K € |
| 11.878 | Liam RipponKlubi 04 |  Klubi 04 | Atacant | 21 | 25 K € |
| 11.878 | LS Liam StriblingHuntsville City FC |  Huntsville City FC | Atacant | 15 | 25 K € |
| 11.878 | Liu XinyuQingdao Hainiu |  Qingdao Hainiu | Atacant | 34 | 25 K € |
| 11.878 | Liviu AntalŽalgiris Vilnius |  Žalgiris Vilnius | Atacant | 37 | 25 K € |
| 11.878 | LC Lorenzo CanarezzaSan Marino Academy U22 |  San Marino Academy U22 | Atacant | 18 | 25 K € |
| 11.878 | LF Lorenzo FortunatoDomagnano |  Domagnano | Atacant | 27 | 25 K € |
| 11.878 | Louis LongridgeQueen's Park |  Queen's Park | Atacant | 35 | 25 K € |
| 11.878 | Luca CeccaroliCosmos |  Cosmos | Atacant | 31 | 25 K € |
| 11.878 | LP Luca PesentiFiorentino |  Fiorentino | Atacant | — | 25 K € |
| 11.878 | LP Luca PockettTrefelin |  Trefelin | Atacant | — | 25 K € |
| 11.878 | Lucas AlbertengoAtlético Rafaela |  Atlético Rafaela | Atacant | 35 | 25 K € |
| 11.878 | Lucas GambaBarracas Central |  Barracas Central | Atacant | 39 | 25 K € |
| 11.878 | LG Lucas Gardar07 Vestur |  07 Vestur | Atacant | 20 | 25 K € |
| 11.878 | LG Lucas GálvezPirineus United |  Pirineus United | Atacant | 34 | 25 K € |
| 11.878 | Lucas HelanderEIF |  EIF | Atacant | 17 | 25 K € |
| 11.878 | Lucas McRobertsBangor |  Bangor | Atacant | 19 | 25 K € |
| 11.878 | LC Luis CasasCollege 1975 |  College 1975 | Atacant | 30 | 25 K € |
| 11.878 | LM Luis MartinsPirineus United | Pirineus United | Atacant | 28 | 25 K € |
| 11.878 | Luka DjordjevicBATE Borisov |  BATE Borisov | Atacant | 32 | 25 K € |
| 11.878 | Luka PejovićMačva Šabac |  Mačva Šabac | Atacant | 41 | 25 K € |
| 11.878 | LR Luka RäsänenJIPPO |  JIPPO | Atacant | 18 | 25 K € |
| 11.878 | Luke BowenBriton Ferry Llansawel |  Briton Ferry Llansawel | Atacant | 38 | 25 K € |
| 11.878 | LP Luke PullenLa Massana |  La Massana | Atacant | 25 | 25 K € |
| 11.878 | Luke RobinsonGlacis United |  Glacis United | Atacant | 28 | 25 K € |
| 11.878 | LR Luís RibeiroBashkimi |  Bashkimi | Atacant | 34 | 25 K € |
| 11.878 | LP László PekárBVSC Zugló |  BVSC Zugló | Atacant | 33 | 25 K € |
| 11.878 | Léo GamalhoAvaí⚽ |  Avaí | Atacant | 40 | 25 K € |
| 11.878 | Mahamadou DiarraWil |  Wil | Atacant | 45 | 25 K € |
| 11.878 | Malik TchokountéRouen |  Rouen | Atacant | 38 | 25 K € |
| 11.878 | MZ Malvin ZekaFaetano |  Faetano | Atacant | — | 25 K € |
| 11.878 | Manuel PalaciosDingnan United |  Dingnan United | Atacant | 33 | 25 K € |
| 11.878 | MJ Marc JansaSanta Coloma B |  Santa Coloma B | Atacant | 18 | 25 K € |
| 11.878 | Marc WilliamsLlandudno |  Llandudno | Atacant | 38 | 25 K € |
| 11.878 | MR Marcel RuizAtlètic Amèrica |  Atlètic Amèrica | Atacant | — | 25 K € |
| 11.878 | Marco BernardiFolgore |  Folgore | Atacant | 32 | 25 K € |
| 11.878 | Marco GasperoniVirtus |  Virtus | Atacant | 22 | 25 K € |
| 11.878 | Marek CervenkaČeská Lípa |  Česká Lípa | Atacant | 33 | 25 K € |
| 11.878 | Marino ŽeravicaSzentlőrinc |  Szentlőrinc | Atacant | — | 25 K € |
| 11.878 | MD Mario DulcettiPennarossa |  Pennarossa | Atacant | — | 25 K € |
| 11.878 | Mario FerriTre Fiori |  Tre Fiori | Atacant | 39 | 25 K € |
| 11.878 | Mario FontanellaŻabbar St. Patrick |  Żabbar St. Patrick | Atacant | 37 | 25 K € |
| 11.878 | Marius HosuOlimpia Satu Mare |  Olimpia Satu Mare | Atacant | 33 | 25 K € |
| 11.878 | Mark CadwalladerLlandudno | Llandudno | Atacant | 38 | 25 K € |
| 11.878 | Mark WinsladeHolywell Town⚽ |  Holywell Town | Atacant | 33 | 25 K € |
| 11.878 | Martin HristovSpartak Pleven |  Spartak Pleven | Atacant | — | 25 K € |
| 11.878 | Martin JohansenSkála |  Skála | Atacant | 54 | 25 K € |
| 11.878 | MF Martí FernándezLa Massana | La Massana | Atacant | 17 | 25 K € |
| 11.878 | Marwan MohsenEl Gouna FC |  El Gouna FC | Atacant | 37 | 25 K € |
| 11.878 | MC Massimo CodaCatania |  Catania | Atacant | 38 | 25 K € |
